摘 要农业作为我国的重要产业，也在国际上处于领先地位。随着越来越多农业上市公司的出现，也有一些问题开始显现。农业公司的绝大部分产品为生物性资产，与普通产品有着很大的区别，难以计量并且具有变化性，这给了很多公司的财务舞弊行为可乘之机。早些年的绿大地、银广夏、蓝田股份还有近些年的辉山乳业、獐子岛公司都是此类农业公司，也证明了此类资产容易引发审计问题的观点。注册会计师们也越来越关注此类资产的审计问题，但由于对此行业不够了解也没有针对此行业的相关专业知识，使得注册会计师们也没有控制此类审计风险的完善对策。随着审计风险模型的逐渐发展和进一步对生物资产特性的研究，希望我们可以尽可能的避免或者控制生物资产的审计风险，把审计风险发生的可能性降到最低。本文首先通过学习生物性资产的相关理论，来了解到底何为生物性资产，以及此类资产具备哪些特殊性使之成为与普通存货不同的审计难点问题。再通过学习已有的审计风险模型理论了解其概念和特征。然后将两者结合起来推导出生物资产审计存在的风险并分析它的产生原因和审计流程。并且本文提出通过完善审计制度、加强内部控制、提高审计人员职业素质这些对策来应对生物资产审计风险。最后再以近年发生的实例獐子岛事件为例分析审计风险，并总结期中的经验和启示。关键词：生物资产； 审计风险； 控制对策； 獐子岛事件IABSTRACTAs an important industry in China, agriculture is also in the leading position in the world. With the emergence of more and more agricultural listed companies, there are also some problems began to appear. Most of the products of agricultural companies are biological assets, which are very different from ordinary products. They are difficult to measure and have variability, which gives many companies the opportunity for financial fraud. The earlier years of Green Land, Yinguangxia, Lantian shares, and in recent years Huishan Dairy and Zhangzi Island companies are such agricultural companies, which also prove that such assets are prone to audit problems. Certified public accountants are also increasingly concerned about the audit of such assets....
